EU Customs: conditions for import/export tariff consolidation
The DGDDI issued a communiqué to clarify Article 177 of the Union Customs Code which allows, under specific conditions, the grouping to issue import or export customs declarations.
Tariff consolidation may relate only to tariff subheadings:
- which depend on the same position HS 6 ;
- originating in the same country;
- for a maximum value of EUR 1000.
In addition, it is subject to prior authorisationThis must specify the full details of the nomenclatures concerned and the reason for the demand, e.g. a treatment to manage all the details of the different nomenclatures which generate the prohibitive operating costs.
For import files, the application will have to determine the nomenclature subject to the highest customs duty.
It may not apply to products subject to restrictions, import or tariff quotas, prohibitions or any specific regulations (e.g. dual-use goods or products subject to excise duty).
Regulation provides for the possibility ofdirectly establish the application on the customs declaration… we strongly advise against it !
In fact, the declaration issued under these conditions will have to be checked by the customs authorities to verify that all the required conditions are met: in the event of a problem, the customs authorities must litigation may be issued by the administration and the declaration should be invalidated.
The application must be made on the form provided for this purpose (document available to our subscribers on request) and does not exempt from the precise and correct determination of all the nomenclatures covering all products covered by the dossier.
A response period of up to 30 days is provided for in the regulations.
To read more
Lorem ipsum dolor sit amet, consectetur adipiscing elit. Fusce tortor lake, ornare dictum odio no, mollis tincidunt mi. Vivamus feugiat turpis ac consequattrices. Nam nec leo in nisi posuere vehicula. None porta tempus feugiat. Praesent shovel, urna sed placerat sodales, ex tellus ultricies velit, vitae auctor augue diam at quam. Praesent ornare arcu and sem curriculum molestie. Morbi congue arcu velit, a laoreet torture ultricies id. Duis vulputate lacinia magna, eget elementum mi pulvinar eget. Sed consectetur malesuada ultricies. In eget purus nect velit sodales ullamcorper eget in ligula. Mauris ulcers posuere lobortis. Nulla nisi purus, beaconra no is ac, faucibus lacinia torturer. Integer nunc duei, vehicula finishedbus had, euismod and orci. No mollis vestibulum luctus.
Interdum and malesuada fames ac ante ipsum primis in faucibus. Sed a ligula sagittis, eleifend metus ac, sagittis purus. Vivamus ut blandit dolor, id aliquam mi. Sed tempor tempus ornare. Sed nec risus a metus eleifend sagittis. Aenean had torture lectus. Aliquam varius iaculis curriculum. Aliquam stubborn gravida augue and elementum. Aliquam trestique interdum pretium. Nunc ut selerisk massa, sed venenatis diam. No vehicula luctus odio. Integer ac turpis massa.